List of FASB Pronouncements

List of FASB Pronouncements

This article is a list of Financial Accounting Standards Board (FASB) pronouncements, including Statements, Concepts Statements, Interpretations, and Technical Bulletins, which are issued to provide rules and guidelines in preparing, presenting, and reporting financial statements within the United States. These pronouncements form a great part of generally accepted accounting principles in the U.S.

Statements of Financial Accounting Standards

Statements of Financial Accounting Concepts

Statements of Financial Accounting Concepts are a part of the FASB conceptual framework project. They set fundamental objectives and concepts that FASB will use in developing future U.S. generally accepted accounting principles (GAAP), however, they are not a part of the US GAAP. To date, 7 Concept Statements have been issued.

List of FASB Interpretations

FASB Interpretations extend or explain existing standards (primarily Statements of Financial Accounting Standards), and are considered part of U.S. Generally accepted accounting principles. As of September 2006, 48 interpretations have been published.

List of FASB Technical Bulletins

External links

* [http://www.fasb.org/st List of all FASB Pronouncements, including full text, summaries, and current status]


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